SSRN-Accounting narratives and impression management on social media.pdf (942.94 kB)
Accounting narratives and impression management on social media
journal contribution
posted on 2023-06-09, 19:13 authored by Jessica H Yang, Siwen LiuIn this paper, we examine the defensive and assertive impression management strategies and the impact of firm performance on accounting narratives by investigating the earnings disclosures of FTSE 100 companies on Twitter. Social media has become the prevailing venue for organisational self-presentation because it provides firms with more control over the image they intend to establish and maintain through the communication and content they deliver online. Our findings show that firms minimise the disclosures of negative information but employ various patterns and dissemination techniques to emphasise positive information. Specifically, improving performers are more willing to post and disseminate earnings-related tweets to achieve a higher degree of stakeholder engagement than declining performers. Based on these findings, we conclude that firms present themselves on social media opportunistically to construct a positive public image.
History
Publication status
- Published
File Version
- Accepted version
Journal
Accounting and Business ResearchISSN
0001-4788Publisher
Taylor & FrancisExternal DOI
Issue
6Volume
47Page range
673-694Department affiliated with
- Business and Management Publications
Research groups affiliated with
- Business and Finance Research Group Publications
Full text available
- Yes
Peer reviewed?
- Yes
Legacy Posted Date
2019-10-01First Open Access (FOA) Date
2019-10-01First Compliant Deposit (FCD) Date
2019-10-01Usage metrics
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